Swifty Inc.$\text{'}$s manufacturing overhead budget for the first quarter of $2022$ contained the following data.

Actual variable costs were indirect materials $$16,470,$ indirect labor $$11,590,$ utilities $$10,614,$ and maintenance $$6,100.$ Actual fixed

costs equaled budgeted costs except for property taxes and insurance, which were $$10,126.$ The actual activity level equaled the

budgeted level.

All costs are considered controllable by the production department manager except for depreciation, and property taxes and

insurance.

$($a$)$ Prepare a manufacturing overhead flexible budget report for the first quarter. $($List variable costs before fixed costs.$)$

$($b$)$ Prepare a responsibility report for the first quarter.